Property owned by the California School of Mechanical Arts, California Academy of Sciences, or Cogswell Polytechnical College, or held in trust for the Huntington Library and Art Gallery, or their successors, shall be exempt from taxation as provided in subdivision (c) of Section 4 of Article XIII of the Constitution.
Cal. Rev. & Tax. Code § 203.5
Taxable and Exempt Property
Applied in 1 court decision — leading case 192 Cal. App. 3d 1436 - California Academy of Sciences v. County of Fresno (1987)
Most recently applied in 192 Cal. App. 3d 1436 - California Academy of Sciences v. County of Fresno (June 1987)
Added by Stats. 1974, Ch. 311.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.